Robert L. Brewster v. United States

Pursuant to Rule 18 of the Rules this Court, we have concluded on the merits that this case is of such character as not to justify oral argument and have directed the clerk to place the case on the Summary Calendar and to notify the parties in writing. See Murphy v. Houma Well Service, 5 Cir., 1969, 409 F.2d 804, Part I; and Huth v. Southern Pacific Company, 5 Cir., 1969, 417 F.2d 526, Part I.

Robert L. Brewster, representing himself, filed a three count suit [amended complaint] against the United States. In the first two counts he sought recovery of alleged overpayments of income taxes for…